2009 (10) TMI 4 - AT - Service Tax

Consulting Engineer Services - The services provided by the assessees consisted of processing of raw material, periodical testing of raw materials, finished products, exercising quality control and maintaining machinery used for manufacture of dry cement paints held that - that the expression consulting engineer is not to be understood narrowly for the reason that in the facts of that case where engineers were employed by M/s. Nokia (I) Pvt. Ltd. demand and penalty set aside.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, holding that the services provided were testing services and not consulting engineer services, thus not liable for service tax. The order of the Commissioner imposing penalties was set aside, and the appeal was allowed.